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Chapter 17: Advance Ruling
Authority for Advance Ruling, appeals, and binding nature
5 Sections~2h 55m0/5 Completed
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95
Section 95: Definitions for advance ruling
Key definitions
basicmedium relevance15m
97
Section 97: Application for advance ruling
How to apply for ruling
intermediatehigh relevance30m
98
Section 98: Procedure on receipt of application
AAR procedure
intermediatemedium relevance25m
100
Section 100: Appeal to Appellate Authority
Appeal to AAAR
intermediatemedium relevance25m
103
Section 103: Applicability of advance ruling
Binding nature
intermediatehigh relevance20m